Q3. Why does E-Plan display UTC time?
E-Plan displays the facility's First Submit Date and Last Modified Date based on Coordinated Universal Time (UTC), which is the time standard by which the world regulates clocks and time. Computer servers, online services, and other entities that rely on having a universally accepted time use UTC for that purpose.
UTC does not change with a change of seasons, but local time changes if a time zone jurisdiction observes daylight saving time. For example, UTC is 5 hours ahead of local time on the east coast of the United States during winter (EST - Eastern Standard Time), but 4 hours ahead during summer (EDT - Eastern Daylight Time).
March 2, 2018 4:59 AM UTC = March 1, 2018 11:59 PM EST